07Feb
IRS Determined a Subsidiary Stock Sale Does Not Make Prior Capitalized Transaction Costs Deductible
A recent Technical Advice Memorandum (TAM) issued by the Internal Revenue Service (IRS) National Office concludes that a target company required under Internal Revenue Code Section 263(a) regulations to capitalize costs that “facilitated” the...
By:
Skadden, Arps, Slate, Meagher & Flom LLP
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